{"id":"W2942617413","doi":"10.5539/res.v11n2p8","title":"Business Taxation in an Emerging Economy: Analysing Corporate Tax Incidence","year":2019,"lang":"en","type":"article","venue":"Review of European Studies","topic":"Fiscal Policy and Economic Growth","field":"Economics, Econometrics and Finance","cited_by":2,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate tax; Stock exchange; Economics; Wage; Profit (economics); Tax incidence; Business; Panel data; Tax policy; Monetary economics; Double taxation; International taxation; Economy; Labour economics; Market economy; Tax avoidance; Tax reform; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001627041,0.0001472637,0.000788126,0.0002180022,0.00004029299,0.00002068794,0.0002130229,0.00001723513,0.00006010945],"category_scores_gemma":[0.00036055,0.0001555054,0.00008617362,0.0004294727,0.00005530993,0.0005642339,0.000114527,0.0000829112,0.0006936946],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007462842,"about_ca_system_score_gemma":0.00001024881,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0000423979,"about_ca_topic_score_gemma":0.00001906699,"domain_scores_codex":[0.9983305,0.00007987103,0.001035734,0.0003496228,0.00001738387,0.0001868332],"domain_scores_gemma":[0.9977559,0.00004055185,0.001755687,0.0003378917,0.00007623932,0.00003371813],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00001277497,0.00009318389,0.8868517,0.01056207,0.0001840048,0.000009577668,0.0009808133,0.0003585102,0.00003618942,0.09455327,0.001868281,0.004489569],"study_design_scores_gemma":[0.0007963168,0.0001250489,0.9191332,0.007496534,0.0000498939,0.000006723462,0.0003591473,0.00154835,0.00002821129,0.03671166,0.03288545,0.0008594932],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.7520437,0.137131,0.00008197471,0.001029918,0.0002479084,0.0003339809,0.00002786875,0.00002158114,0.1090821],"genre_scores_gemma":[0.9629874,0.03555417,0.000181997,0.0009362556,0.00009436118,0.000005542945,0.00001146159,0.00002219962,0.0002066138],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.2109437,"threshold_uncertainty_score":0.8916271,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1167223739589387,"score_gpt":0.2944644483587217,"score_spread":0.177742074399783,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}